Effect of Fraud Risk Assessment, Auditor Independence of Audit of the Quality of Financial Inspectorate Regional Authorities (Case Study in South Sulawesi Provincial Inspectorate)

2018 ◽  
Author(s):  
Linda Razak ◽  
Abdullah Ramly ◽  
Haliah Fe
Keyword(s):  
Risk Assessment ◽  
Auditor Independence ◽  
Fraud Risk ◽  
South Sulawesi ◽  
Regional Authorities

scholarly journals Requirements Prioritization using Risk Assessment for Analyzing Requirements

2019 ◽  
Vol 8 (2S11) ◽  
pp. 785-791
Keyword(s):  
Risk Assessment ◽  
Literature Review ◽  
Requirements Engineering ◽  
Early Stage ◽  
Requirements Analysis ◽  
Requirements Elicitation ◽  
Requirements Prioritization ◽  
Analysis Process

Requirements elicited from requirements elicitation session with stakeholders are usually comes in bulk and it is impossible to execute them simultaneously. In addition, the requirements elicited are unfiltered and usually low quality including ambiguous, incomplete and unclear. The low quality of requirements are then refined in the next activity which is requirements analysis in requirements engineering. This paper aims to integrate requirements prioritization techniques focused on the factor of risk in requirements analysis since the early stage of requirements engineering. It is seems to have a little evidence on that requirements prioritization focus on the factor of risk in requirements based on our conducted literature review. This paper begins with elaboration on requirements prioritization, further to the aspects of requirements prioritization, criteria for best suited technique, a literature review on requirements prioritization techniques. We then proposed a framework for requirements analysis with the integration of requirements prioritization. A case study is elaborated for a better vision on the process of the proposed approach. Finally, this study is believed to produce a better quality of requirements from the requirements analysis process.

scholarly journals The Operational Reliability Analysis of Machinery: A Case Study of Forest Forwarders and Their Technological Equipment

Forests ◽  
2021 ◽  
Vol 12 (4) ◽  
pp. 404
Author(s):  
Ján Kováč ◽  
Pavel Ťavoda ◽  
Pavol Harvánek ◽  
Jozef Krilek ◽  
Zdeněk Aleš
Keyword(s):  
Risk Assessment ◽  
Operational Reliability ◽  
Production Costs ◽  
Temporal Context ◽  
Technological Equipment ◽  
Quality And Reliability ◽  
High Standards ◽  
The Given

Analysis and risk assessment are procedures which help to improve knowledge and are very important in practice. Risk assessment is possible to conduct only on the basis of exact accurate and tested information about the given system, which truly defines the given system within the spatial–temporal context. High standards of maintenance and treatment are closely linked with the requirements for quality and reliability forestry machinery and technological equipment. These standards are closely related to the maintenance of the equipment. This manuscript is focused on the reliability of standard forest machines used in the Slovak forestry. They are relatively modern and useful in the process of transporting and handling trees. This research showed the possibility of decreasing the production costs related to the maintenance of the devices and how to increase the final profit. The results of the research showed that the analysis of reliability is significant regarding to the quality of performed maintenance and the costs paid for it.

scholarly journals PENGARUH INDEPENDENSI TERHADAP KUALITAS AUDIT INSPEKTORAT DALAM PENGAWASAN KEUANGAN DAERAH DENGAN KECERDASAN SPIRITUAL SEBAGAI VARIABEL MODERASI

2019 ◽  
Vol 1 (2) ◽  
pp. 86-94
Author(s):  
Abdul Gaffar
Keyword(s):  
Empirical Study ◽  
Audit Quality ◽  
Auditor Independence ◽  
Research Data ◽  
City Government ◽  
Spiritual Intelligence ◽  
South Sulawesi ◽  
Collection Data ◽  
Financial Oversight

The Effect of Auditor Independence on Inspectorate Audit Quality in Regional Financial Oversight with Spiritual Intelligence as a Moderation Variable: Empirical Study of South Sulawesi Regency / City Government. This study aims to study the effect of independence on audit quality with spiritual intelligence as a moderating variable. The sample of this study was 96 authorized officials in the district / city government of South Sulawesi province. The research data was taken from a questionnaire that was distributed to respondents for data collection. Data were analyzed by path analysis. The results showed that the independence of the auditor can determine the audit quality of the district / city government of South Sulawesi province. through spiritual intelligence can improve audit quality.   Pengaruh Independensi Auditor terhadap Kualitas Audit inspektorat dalam Pengawasan Keuangan Daerah dengan  Kecerdasan Spiritual sebagai Variabel Moderasi: Studi Empiris pada Pemerintah Kabupaten/Kota Sulawesi Selatan. Penelitian ini bertujuan untuk mengetahui pengaruh Independensi terhadap kualitas audit dengan kecerdasan spiritual sebagai variabel moderasi. Sampel penelitian ini sebanyak 96 aparat inspektorat pemerintah kabupaten/kota provinsi Sulawesi Selatan. Data penelitian diambil dari kuesioner  yang dibagikan kepada responden untuk mengumpulkan data. Data dianalisis dengan analisis jalur. Hasil penelitian menunjukkan bahwa independensi auditor dapat menentukan kualitas audit inspektorat pemerintah kabupaten/kota provinsi Sulawesi selatan. melalui kecerdasan spiritual dapat meningkatkan kualitas audit.

NASA Ames Integrated Risk Assessment

1999 ◽  
Author(s):  
D. R. Mendoza ◽  
R. J. Navarro ◽  
A. A. Flippen
Keyword(s):  
Risk Assessment ◽  
Business Practices ◽  
Potential Harm ◽  
Integrated Risk Assessment ◽  
Management Processes ◽  
Integrated Risk ◽  
Innovative Management ◽  
Mission Assurance

Abstract NASA’s shift towards streamlined business practices depends on innovative management processes and tools. One such innovation, Risk Management (RM), has been levied as an Agency-wide requirement with corresponding policies which define the RM process. However, these policies are top level and do not necessarily ensure the institutionalization and transfer of the process’s best practices. Thus to implement the Agency’s philosophy while ensuring consistency and quality of risk assessments, the NASA Ames System Safety and Mission Assurance Office developed the Integrated Risk Assessment (IRA) process. IRA is the systematic use of both inductive and deductive assessment methods applied such that a risk is assessed for its potential harm to any resource and is tailored to the activity’s overall technical and programmatic constraints. Independently these methods are not unique; but their ensemble, which IRA represents, provides a powerful yet practical RM tool. This paper presents an overview and case study of the IRA process.

Monitoring, Risk Assessment and Actuation for Alzheimer Patients: A Case Study

2018 ◽  
Author(s):  
Fernando Luís-Ferreira ◽  
João Gião ◽  
Pedro Corista ◽  
Jorge Calado ◽  
Joao Sarraipa
Keyword(s):  
Quality Of Life ◽  
Risk Assessment ◽  
Alzheimer Disease ◽  
Life Expectancy ◽  
Dementia Patients ◽  
Personal Finances ◽  
Memory Faults

Alzheimer is one of the most frequent types of dementia. With the increasing extension of life expectancy, and an increasing incidence above sixty-five years. Near to thirteen million cases are foreseen in 2050 with an estimate cost above two hundred billion dollars in associated care expenses. It becomes important to take measures to ensure quality of life to patients, carers and promote the sustainability of public and personal finances. The major concerns with those patients are memory faults with the tendency for wandering and get lost. The present work proposes a solution for permanent monitoring, risk assessment and reaction, when needed, while extending battery autonomy for the worn device. Data is periodically uploaded to be processed and analysed in a remote infrastructure such as FIWARE. The aim is to establish profiles that better adapt to each citizen of the evergrowing community of dementia patients, including those with Alzheimer disease.

scholarly journals A COMPARATIVE STUDY OF ENVIRONMENT RISK ASSESSMENT GUIDELINES FOR GENETICALLY ENGINEERED PLANTS OF DEVELOPING AND DEVELOPED COUNTRIES INCLUDING BANGLADESH

2021 ◽  
Vol 5 (2) ◽  
pp. 21-28
Author(s):  
Syeda Fahria Hoque Mimmi ◽  
Aparna Islam
Keyword(s):  
Risk Assessment ◽  
Evaluation Process ◽  
Developed Countries ◽  
Genetically Engineered ◽  
Regulation System ◽  
Assessment Guidelines ◽  
Potential Risks ◽  
Clear Description

Genetically Engineered (GE) plants are the demand of time for increased need of food. The regulation system, followed from the development of a GE plant to its release into the environment is categorized into separate stages for maintaining the proper biosafety including Environmental Risk Assessment (ERA). ERA identifies potential risks and its impacts through science based evaluation process where it follows a case by case study. All the countries dealing with GE plants follow specific guidelines to conduct a successful ERA. In this study, ERA guidelines of 4 developing and 4 developed countries including Bangladesh were compared in terms of required data and information against ten criteria. Surprisingly, an adequate amount of data and information requirements (e.g. if the intended modification has been achieved or not, growth habit of GE plants, potential adverse effects on the human health etc.) matched between all the countries. However, a few differences of data requirement such as agronomic conventions of non-transformed plants, clear description of experimental procedures followed etc. were also observed in the study. Moreover, the result indicates that only a few countries provide instructions on the quality of the data used for ERA. Thus, if the similarities are recognized in a more framed manner then the approval pathway of GE plants can be shared.

scholarly journals Analysis of Specialty Coffee Business Performances: Focus on Management of Farmer Organizations in Indonesia

2019 ◽  
Vol 35 (2) ◽  
pp. 140-155
Author(s):  
Diany Faila Sophia Hartatri ◽  
Lya Aklimawati ◽  
Jeffrey Neilson
Keyword(s):  
Value Chain ◽  
South Sulawesi ◽  
Farmer Organizations ◽  
Profit Analysis ◽  
Specialty Coffee ◽  
On Farm ◽  
Depth Interviews ◽  
Descriptive Method

Indonesian specialty coffee farmer organization is established by Government of Indonesia (GoI) for managing coffee production, processing, and marketing in farmer group level. Through farm-level industrialization program, the GoI supported coffee farmer organizations in several specialty coffee producing regions for increasing farmers’ livelihoods. These farmer organizations are encouraged to produce higher quality of coffee in term of specialty coffee and link directly with buyers. Therefore, the farmer groups would obtain the profits that can be shared to the members of farmer organizations. This research aims firstly to understand the performances, challenges and risk management of specialty coffee business on farmer organizations level across Indonesia, and secoundly to understand the profits gained by specialty coffee farmer organizations. The research has been conducted in several specialty coffee producing regions, including Bali, East Java, Flores and South Sulawesi. The case study and ethnography were carried out by collecting data through direct observation and in depth interviews. Number of respondents were 27 producer organizations which were selected by judgement sampling method. The data were analyzed by using descriptive method and profit analysis. The research results show that alternative model of value chain interventions (VCIs) is required for improving the profits of specialty coffee business on farmer organizations level and farmers’ livelihoods. Maximization the VCIs to increase the benefits for farmers, the VCIs should be conducted by incorporating both off-farm and on-farm aspects.

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